Cases Decided in the Court of Claims of the United States, Volume 86U.S. Government Printing Office, 1938 - Law reports, digests, etc |
From inside the book
Results 1-5 of 83
Page xiv
... taxpayer ; limitations on Court of Appeals ; computation of Commissioner held to be correct where not disputed ; submission of issues under mandate held to be a rehearing ; basic period of limitation suspended for a definite time ; ac ...
... taxpayer ; limitations on Court of Appeals ; computation of Commissioner held to be correct where not disputed ; submission of issues under mandate held to be a rehearing ; basic period of limitation suspended for a definite time ; ac ...
Page 33
... taxpayer and the Bureau of Internal Revenue , there was no fatal de- parture from the requirements of the statutes relating to claims for refund , nor was there a material departure from the requirements and the procedure authorized by ...
... taxpayer and the Bureau of Internal Revenue , there was no fatal de- parture from the requirements of the statutes relating to claims for refund , nor was there a material departure from the requirements and the procedure authorized by ...
Page 87
... taxpayer is immaterial . New York Central Railroad Co. v . Commissioner of Internal Revenue , 79 Fed . ( 2d ) 247. ( Certiorari denied . ) Same . Where books are kept on accrual basis , return should be made for the year in which income ...
... taxpayer is immaterial . New York Central Railroad Co. v . Commissioner of Internal Revenue , 79 Fed . ( 2d ) 247. ( Certiorari denied . ) Same . Where books are kept on accrual basis , return should be made for the year in which income ...
Page 94
... taxpayer as compensation . This item has been included in taxable income , inasmuch as amounts received in the nature of compensation have been held to constitute taxable income . ( Reference : Section 233 of the Rev- enue Act of 1918 ...
... taxpayer as compensation . This item has been included in taxable income , inasmuch as amounts received in the nature of compensation have been held to constitute taxable income . ( Reference : Section 233 of the Rev- enue Act of 1918 ...
Page 96
... taxpayer prior to the time of preparing its income tax return for that year . See Continental Tie & Lumber Co. v . United States , 286 U. S. 290 , 298 , 52 S. Ct . 529 , 76 L. Ed . 1111. Since the taxpayer reported on the accrual basis ...
... taxpayer prior to the time of preparing its income tax return for that year . See Continental Tie & Lumber Co. v . United States , 286 U. S. 290 , 298 , 52 S. Ct . 529 , 76 L. Ed . 1111. Since the taxpayer reported on the accrual basis ...
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Common terms and phrases
additional aeroplane allowed amount approved April assessment bomb bond borrow pits buttresses capital net loss chassis claim for refund Columbia Island Commissioner of Indian Commissioner of Internal concrete Congress construction Continental Can Company contracting officer contractor corporation cost Court of Claims cubic yards cut-off December decision deduction defendant defendant's deficiency determined drawings dredging engineer entitled to recover excavation executors February February 28 feet findings of fact furnished fuselage Government income tax increase Indian Affairs Internal Revenue January January 16 June Klamath Agency Klamath Reservation landing gear letter levee license March March 15 material ment Mount Scott Navy net income October operations Opinion paid parties payment period petition plaintiff prior received reference Reporter's Statement reservation retracted Revenue Act rock settling basins specifications Stat statute stumpage price sugar pine Superintendent taxable taxpayer thereof tiff timber tion United wheels Williamson River
Popular passages
Page 688 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 146 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Page 660 - Before any inventor or discoverer shall receive a patent for his invention or discovery, he shall make application therefor, in writing, to the Commissioner of Patents, and shall file in the Patent Office a written description of the same, and of the manner and process of making, constructing, compounding, and using it...
Page 321 - On this day of . 1925, before me personally came and appeared , to me known and known to me to be the individual described in and who executed the foregoing instrument, and he duly acknowledged to me that he executed the same.
Page 135 - Amounts distributed In complete liquidation of a corporation shall be treated as In full payment in exchange for the stock...
Page 760 - Every obligation, heretofore or hereafter incurred, whether or not any such provision is contained therein or made with respect thereto, shall be discharged upon payment, dollar for dollar, in any coin or currency which at the time of payment is legal tender for public and private debts.
Page 687 - ... this title, a tax determined as follows: a partial tax shall first be computed upon the basis of the ordinary net income at the rates and in the manner as if...
Page 686 - ... or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Page 16 - In the absence of a trustee; the principle being that equity will not permit a trust to fail for want of a trustee.
Page 621 - Indians hereby cede, sell, relinquish, and convey to the United States all their claim, right, title, and interest...